问一道题：NO.PZ201602060100000603

问题如下：

At 31 December 2018, Cinnamon’s shareholders’ equity on its balance sheet would most likely be:

选项：

highest if Cinnamon is deemed to have control of Cambridge.

independent of the accounting method used for the investment in Cambridge.

highest if Cinnamon is deemed to have significant influence over Cambridge.

解释：

A is correct.

If Cinnamon is deemed to have control over Cambridge, consolidated financial statements would be prepared and Cinnamon’s shareholders’ equity would increase and include the amount of the noncontrolling interest. If Cinnamon is deemed to have significant influence, the equity method would be used and there would be no change in the shareholders’ equity of Cinnamon.

考点：不同会计方法下equity的大小

解析：

acquisition method ：适用于control，百分百合并，合并报表中equity不仅包含大公司的部分，也包含noncontrolling interest；

equity method：适用于significant influence，反映在I/S和B/S的一行，equity 中只有归属于大公司的部分。

因此，当大公司能control 小公司时，进行百分百合并，equity最大。